试论会计电算化条件下高校会计的内部控制

On Internal Control of Accounting in Accounting Computerization

会计数据处理的速度因计算机加快了,会计核算的准确性和可靠性得到了极大的提高,但也由此使会计信息系统的内部控制出现了新的特征,也带来了新的问题。因此,建立一整套适合高校电算化会计系统的内部控制制度便显得十分重要。

Due to the application of computers, the speed of accounting data processing has been accelerated and the veracity and reliability of accounting check have been greatly improved. Meanwhile, this brings the internal control of accounting information system new characteristics as well as problems. Thus, it seems urgent to establish a set of internal control system which can be adapted to college management accounting computerization system.